ABSTRAK
Musrifatul Jannah, Undergraduate Program in Accounting Studies Program at ASIA Malang
Institute of Technology & Business. The effect of the characteristics and business strategies
of the company on tax avoidance (in food and beverage sub-sector manufacturing companies
listed on the Indonesia Stock Exchange in the 2015-2018 period); Supervisor Dr. Agus
Rahman A, S.Pd., SE., M.M., CRSR, CSRA, CRA, CRP. This study aims to determine the
effect of company business characteristics and strategies on tax avoidance. This research
was conducted by quantitative methods to the annual reports of food and beverage sub-sector
manufacturing companies listed on the Indonesia Stock Exchange IDX. The sample of this
research is 11 companies determined through purposive sampling method. The data used are
secondary data, namely annual reports of food and beverage sub-sector manufacturing
companies listed on the Indonesia Stock Exchange for the period 2015-2018. The analysis
technique used in this study is multiple linear regression with SPSS 25 tools. The results of this study indicate that company characteristics which include firm size,leverage, profitability and business strategy of the company which include the intensity of fixed assets have no effect on tax avoidance.
Keywords: Tax Avoidance, Company Size, Leverage, Profitability and Intensity of Fixed Assets.

L007391

001.4 JAN p

Skripsi Akuntansi

Tersedia namun tidak untuk dipinjamkan - No Loan

• Pengaruh karakteristik dan strategi bisnis perusahaan terhadap tax avoidance (pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bei periode 2015-2018)
  Musrifatul jannah 16102019 AKUNTANSI